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gao xin ji shu qi ye wu xing zi chan hui ji he suan zhi gai jin
Author(s): 
Pages: 38-40
Year: Issue:  32
Journal: Finance and Accounting Monthly

Keyword:  高新技术企业无形资产会计核算研发投入;
Abstract: 无形资产研发投入对高新技术企业的生产率、成长性和市场价值具有决定性作用,而无形资产研发具有周期长、投入多、过程复杂等特征,亟须无形资产研发费用及其流转收支等相关信息的及时披露、相应财务处理的同步推进,更需要财务会计核算做出相应的调整,就此本文提出了一些改进高新技术企业无形资产会计核算的建议。
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